- The reduced VAT rate for accommodation facilities cannot be tied to the possession of a classification certificate, unless it corresponds to specific aspects of hotel services.
- The principle was established by the Court of Justice of the European Union in a recent case.
- The case originated from Bulgarian tax legislation, which links the reduced VAT rate to the issuance of a classification certificate.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- VAT and Transfer Pricing: CJEU’s Arcomet Decision Clarifies Intra-Group Service Remuneration and VAT.
- VAT on Transfer Pricing Adjustments: Importance of Detailed Documentation in Court Rulings
- E-Invoicing in the EU: Tax Authorities’ Data Use and Its Impact on Businesses
- Are Pre-Filled VAT Returns Truly Beneficial for Businesses Navigating Complex Tax Regimes?
- EU VAT Expert Group Highlights E-Invoicing Standardisation Challenges and ViDA’s Impact on Businesses
